# Corporation Tax Act 2010, Section 269DBA: Meaning of “non-banking group relief for carried-forward losses”


(1) In section 269DA(2) “non-banking group relief for carried-forward losses” means group relief for carried-forward losses that relates to losses or other amounts that the surrendering company has for a surrender period in relation to which it is not a banking company.
(2) In this section “surrendering company” and “surrender period” have the same meaning as in Part 5A (see section 188FD).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/269DBA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-269DBA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.